1988 (11) TMI 29

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..... tax Appellate Tribunal, Amritsar, has forwarded the following joint question for the assessment years 1974-75 and 1975-76 for the opinion of this court "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the proportionate deduction in respect of section 80G of the Income-tax Act, 1961, amounting to Rs. 1,58,270 given to the assessee- .....

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..... come-tax Act, it was held that the assessee was entitled to proportionate deductions. We have gone through both the aforesaid decisions and are of the opinion that the interpretation and the reasoning given by the High Court is correct. Accordingly, we adopt the reasoning given by the Kerala High Court for the interpretation and scope of section 80G and answer the question referred in the affirma .....

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